AVDB Advocaat: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AVDB Advocaat
Largest movements
- Cash +€11,014
up €11,014 (+542%), from €2,032 to €13,046
mainly Net result for the year (+€12,235) and Other debts (+€2,079)
- Deferred charges and accrued income +€1,731
up €1,731, from €0 to €1,731
- Tangible fixed assets -€826
down €826 (-38.6%), from €2,138 to €1,312
- Receivables within one year +€635
up €635 (+7.7%), from €8,241 to €8,876
of which Trade receivables: +€1,701
- Profit (loss) carried forward +€11,402
up €11,402, from -€7,338 to €4,064
- Other debts +€2,079
up €2,079 (+42.4%), from €4,900 to €6,979
- Tax, wage and social debts -€816
down €816 (-29.0%), from €2,812 to €1,996
of which Taxes: -€816
- Gross operating margin +€22,240
up €22,240, from -€5,048 to €17,193
- Taxes +€3,225
up €3,225 (+1,880%), from €172 to €3,396
- Other operating charges +€280
up €280 (+72.5%), from €386 to €665
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,411 | €24,965 | +€12,555 | +101% |
| Fixed assets | 21/28 | €2,138 | €1,312 | -€826 | -38.6% |
| Tangible fixed assets | 22/27 | €2,138 | €1,312 | -€826 | -38.6% |
| Furniture and vehicles | 24 | €2,138 | €1,312 | -€826 | -38.6% |
| Current assets | 29/58 | €10,273 | €23,653 | +€13,380 | +130% |
| Amounts receivable within one year | 40/41 | €8,241 | €8,876 | +€635 | +7.7% |
| Trade receivables | 40 | €6,627 | €8,328 | +€1,701 | +25.7% |
| Other amounts receivable | 41 | €1,614 | €548 | -€1,066 | -66.0% |
| Cash at bank and in hand | 54/58 | €2,032 | €13,046 | +€11,014 | +542% |
| Deferred charges and accrued income | 490/1 | €0 | €1,731 | +€1,731 | |
| Total equity and liabilities | 10/49 | €12,411 | €24,965 | +€12,555 | +101% |
| Equity | 10/15 | €2,685 | €14,087 | +€11,402 | +425% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €7,623 | €7,623 | = | 0.0% |
| Distributable reserves | 133 | €7,623 | €7,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,338 | €4,064 | +€11,402 | |
| Amounts payable | 17/49 | €9,726 | €10,879 | +€1,153 | +11.9% |
| Amounts payable within one year | 42/48 | €9,726 | €10,879 | +€1,153 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,014 | €1,904 | -€111 | -5.5% |
| Suppliers | 440/4 | €2,014 | €1,904 | -€111 | -5.5% |
| Taxes, remuneration and social security | 45 | €2,812 | €1,996 | -€816 | -29.0% |
| Taxes | 450/3 | €1,462 | €646 | -€816 | -55.8% |
| Remuneration and social security | 454/9 | €1,350 | €1,350 | = | 0.0% |
| Other amounts payable | 47/48 | €4,900 | €6,979 | +€2,079 | +42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €826 | +€32 | +4.0% |
| Other operating charges | 640/8 | €386 | €665 | +€280 | +72.5% |
| Gross operating margin | 9900 | -€5,048 | €17,193 | +€22,240 | |
| Operating profit (loss) | 9901 | -€6,228 | €15,702 | +€21,929 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €109 | €70 | -€38 | -35.3% |
| Recurring financial charges | 65 | €109 | €70 | -€38 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,333 | €15,631 | +€21,965 | |
| Income taxes | 67/77 | €172 | €3,396 | +€3,225 | +1,880% |
| Profit (loss) for the period | 9904 | -€6,505 | €12,235 | +€18,740 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,505 | €12,235 | +€18,740 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.